Jonathan Maddison

Reed Smith

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Latest Publications


MTC Committee Pushes Forward with Bare-Bones Transfer Pricing Program

On May 16, 2016, the Arm’s-Length Adjustment Service Committee (“ALAS Committee”) of the Multistate Tax Commission met via teleconference to move forward with its transfer-pricing program. The ALAS Committee is targeting a...more

5/17/2016 - Arm's Length Principle Corporate Taxes Intercompany Transactions Multistate Tax Commission State Taxes Training Transfer Pricing

Supreme Court of Ohio Hears Oral Argument in Crucial Case for Factor-Presence Nexus

The Supreme Court of Ohio heard oral argument in a case involving the Ohio Commercial Activity Tax (the “CAT”)—which provides that taxpayers have nexus with Ohio and are subject to tax if they have at least $500,000 of annual...more

5/4/2016 - Commerce Clause Commercial Activity Tax Internet Retailers Multistate Tax Commission Nexus OH Supreme Court Out-of-State Companies Quill Retailers SCOTUS State Taxes

South Dakota: The Next Frontier of Sales Tax Nexus

On April 29, 2016, a declaratory action was filed challenging the constitutionality of South Dakota’s sales and use tax economic nexus legislation, which took effect Sunday, May 1, 2016. In American Catalog Mailers...more

5/2/2016 - Declaratory Relief Department of Revenue Economic Presence Nexus Judicial Review New Legislation Out-of-State Companies Quill Retailers Sales & Use Tax Sales Tax SCOTUS SD Supreme Court State Taxes Stays Trade Associations

Tenth Circuit Finds Colorado Use Tax Reporting Regime Constitutional

Today, February 22, the United States Court of Appeals for the Tenth Circuit upheld Colorado’s use tax reporting regime in Direct Marketing Association v. Brohl. In so doing, the court held that ...more

2/23/2016 - Appeals Commerce Clause Direct Mkting Association v Brohl Internet Retailers Interstate Commerce Permanent Injunctions Physical Presence Test Reversal Sales & Use Tax Sufficient Nexus

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